industry
Finance
Location
India
Status
In effect
Overview
Starting in fiscal year 2023, the Securities and Exchange Board of India mandates the top 1,000 Indian companies by market capitalization to provide quantifiable environment, social, and governance (ESG) metrics on an annual basis. The rules for this mandate are defined by the country’s Business Responsibility and Sustainability Reporting (BRSR).
Requirements
Report scope 1 and scope 2 emissions
Affected Companies
Revenue thresholds
Not specified
Company size
Not specified
Company Type
Mandatory for listed companies, voluntary for non-listed companies
Geography
India
industry
Finance
Status:
timeline for compliance
Annual reporting is required, beginning in fiscal year 2023.
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